Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

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Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

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Book Description


The Other Side of the Coin

The Other Side of the Coin PDF Author: Christopher G. Faricy
Publisher: Russell Sage Foundation
ISBN: 0871544407
Category : Political Science
Languages : en
Pages : 170

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Book Description
Despite high levels of inequality and wage stagnation over several decades, the United States has done relatively little to address these problems—at least in part due to public opinion, which remains highly influential in determining the size and scope of social welfare programs that provide direct benefits to retirees, unemployed workers or poor families. On the other hand, social tax expenditures—or tax subsidies that help citizens pay for expenses such as health insurance or the cost of college and invest in retirement plans—have been widely and successfully implemented, and they now comprise nearly 40 percent of the spending of the American social welfare state. In The Other Side of the Coin, political scientists Christopher Ellis and Christopher Faricy examine public opinion towards social tax expenditures—the other side of the American social welfare state—and their potential to expand support for such social investment. Tax expenditures seek to accomplish many of the goals of direct government expenditures, but they distribute money indirectly, through tax refunds or reductions in taxable income, rather than direct payments on goods and services or benefits. They tend to privilege market-based solutions to social problems such as employer-based tax subsidies for purchasing health insurance versus government-provided health insurance. Drawing on nationally representative surveys and survey experiments, Ellis and Faricy show that social welfare policies designed as tax expenditures, as opposed to direct spending on social welfare programs, are widely popular with the general public. Contrary to previous research suggesting that recipients of these subsidies are often unaware of indirect government aid—sometimes called “the hidden welfare state”—Ellis and Faricy find that citizens are well aware of them and act in their economic self-interest in supporting tax breaks for social welfare purposes. The authors find that many people view the beneficiaries of social tax expenditures to be more deserving of government aid than recipients of direct public social programs, indicating that how government benefits are delivered affects people’s views of recipients’ worthiness. Importantly, tax expenditures are more likely to appeal to citizens with anti-government attitudes, low levels of trust in government, or racial prejudices. As a result, social spending conducted through the tax code is likely to be far more popular than direct government spending on public programs that have the same goals. The first empirical examination of the broad popularity of tax expenditures, The Other Side of the Coin provides compelling insights into constructing a politically feasible—and potentially bipartisan—way to expand the scope of the American welfare state.

Tax Expenditures and Environmental Policy

Tax Expenditures and Environmental Policy PDF Author: Hope Ashiabor
Publisher: Edward Elgar Publishing
ISBN: 178811390X
Category : Law
Languages : en
Pages : 296

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Book Description
This timely book provides a critical examination of the ways in which tax expenditures can be best used in order to enhance their efficacy as instruments for the implementation of environmental policy.

Medical and Dental Expenses

Medical and Dental Expenses PDF Author:
Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20

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Book Description


Tax Expenditures

Tax Expenditures PDF Author: Stanley S. Surrey
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 328

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Book Description
In this new book, the authors analyze the development of the concept since 1973, a period in which applications of tax expenditures have expanded rapidly and new dimensions have emerged for even wider usage.

Oregon Blue Book

Oregon Blue Book PDF Author: Oregon. Office of the Secretary of State
Publisher:
ISBN:
Category : Oregon
Languages : en
Pages : 232

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Tax Expenditure Management

Tax Expenditure Management PDF Author: Mark Burton
Publisher: Cambridge University Press
ISBN: 1107007364
Category : Business & Economics
Languages : en
Pages : 267

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Book Description
Locates tax expenditure management within the broader discourse of liberal democratic political theory.

Tax Expenditures in OECD Countries

Tax Expenditures in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264076905
Category :
Languages : en
Pages : 244

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Book Description
This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.

The Encyclopedia of Taxation & Tax Policy

The Encyclopedia of Taxation & Tax Policy PDF Author: Joseph J. Cordes
Publisher: The Urban Insitute
ISBN: 9780877667520
Category : Business & Economics
Languages : en
Pages : 522

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Book Description
"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.

General Explanations of the Administration's Revenue Proposals

General Explanations of the Administration's Revenue Proposals PDF Author: United States Dept of the Treasury
Publisher: Palala Press
ISBN: 9781379035992
Category :
Languages : en
Pages : 0

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Book Description
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